Definition
IR35 is the UK’s off-payroll working rule set, determining whether a contractor engaged through an intermediary is effectively an employee for tax purposes.
英国 off-payroll 规则，判断通过中介合作的承包商在税务上是否实质为雇员。
Why it matters
It changes take-home pay, contract structure, and who bears the compliance burden.
Example
A “day rate outside IR35” contract can be worth materially more than an inside-IR35 one.
Related terms
Last updated 2026-11-10. This is an editorial definition, not legal or tax advice.